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信息技术(IT)与业务流程的匹配性越高越好一直是文献中的隐含假设,本文通过理论和实证检验,对此假设提出质疑和修正。基于双元性理论,研究中对IT与业务流程匹配性对绩效影响模型进行了实证检验,运用调节性复回归分析法对线性和倒U型二次曲线两个关系模型对比分析和研究,发现后者更能解释IT与业务流程之间的匹配性对绩效的影响。结果表明企业在建设信息系统时,应该既要关注由于IT与业务匹配性过低而出现影响业务效率的问题,也要关注匹配性过高导致的企业对创新适应性不强的问题。
The higher the matching between information technology (IT) and business process, the better it has been, is the implicit assumption in the literature. This paper questions and revises this hypothesis through theoretical and empirical tests. Based on the duality theory, this paper empirically tests the matching between IT and business processes on the performance impact model. By using the regressive complex regression analysis, this paper compares and studies the two relational models of linear and inverted U-shaped quadratic curve, and finds that The latter can better explain the impact of the match between IT and business processes on performance. The results show that enterprises should pay attention to the problems that affect the business efficiency due to the low matching between IT and business when building information systems, and also pay attention to the problem that enterprises are not adaptable to innovation due to the high matching.